Class 12 Accounts Chapter admission of a partner TS Grewal Solutions 2020

TS Grewal Solutions for Class 12 Accountancy Admission of a Partner (Volume I)Question 1.X, Y and Z are partners sharing profits and losses in the ratio of 5:3:2. They admit A int

Class 12 Accounts Chapter admission of a partner TS Grewal Solutions 2020

TS Grewal Solutions for Class 12 Accountancy  Admission of a Partner (Volume I)

Question 1.
X, Y and Z are partners sharing profits and losses in the ratio of 5:3:2. They admit A into partnership and give him 1/5th share of profits. Find the new profit-sharing ratio.
Solution:

ts-grewal-solutions-class-12-accountancy-admission-partner-1
ts-grewal-solutions-class-12-accountancy-admission-partner-1

Question 2.
Ravi and Mukesh are sharing profits in the ratio of 7: 3. They admit Ashok for 3/7th share in the firm which he takes 2/7th from Ravi and 1/7th from Mukesh.
Calculate new profit-sharing ratio.
Solution:

ts-grewal-solutions-class-12-accountancy-admission-partner-2
ts-grewal-solutions-class-12-accountancy-admission-partner-2

Question 3.
A and B are partners sharing profits and losses in the proportion of 7: 5. They agree to admit C, their Manager, into partnership who is to get 1/6th share in the profits. He acquires this share as 1/24th from A and 1/8th from 8. Calculate new profit-sharing ratio.
(Delhi 2001)
Solution:

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ts-grewal-solutions-class-12-accountancy-admission-partner-3

Question 4.
X and Yare partners in a firm sharing profits and losses in the ratio of 3: 2. Z is admitted as partner with 1/4 shares in profit. Z acquires his share from X and Y in the ratio of 2: 1.
Calculate new profit-sharing ratio.
Solution:

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ts-grewal-solutions-class-12-accountancy-admission-partner-4

Question 5.
X and Y were partners sharing profits in the ratio of 3: 2. They admitted P and Q as new partners. X surrendered 1/3rd of his share in favour of P and Y surrendered 1/4th of his share in favour of Q. Calculate new profit-sharing ratio of X, Y, P and Q.
(AI 1998 C, Delhi 2000, 2002 C)
Solution:

ts-grewal-solutions-class-12-accountancy-admission-partner-5
ts-grewal-solutions-class-12-accountancy-admission-partner-5

Question 6.
Rand S are partners sharing profits in the ratio of 5:3. T joins the firm as a new partner. R gives 1/4th of his share and S gives1/5th of his share to the new partner. Find out new profit-sharing ratio.
(Delhi 2007 C)
Solution:

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ts-grewal-solutions-class-12-accountancy-admission-partner-6

Question 7.
Kabir and Farid are partners in a firm sharing profits and losses in the ratio of 7:3. Kabir surrenders 2/10th from his share and Farid surrenders 1/10th from his share in favour of Jyoti; a new partner. Calculate new profit-sharing ratio and sacrificing ratio.
(CBSE Sample Paper 2015)
Solution:

ts-grewal-solutions-class-12-accountancy-admission-partner-7
ts-grewal-solutions-class-12-accountancy-admission-partner-7

Question 8.
Find New Profit-sharing Ratio:
i. R and T are partners in a firm sharing profits in the ratio of 3:2. S joins the R surrenders 1/4th of his share and T 1/5th of his share in favour of S.
ii. A and B are partners. They admit C for 1/4th share. In future, the ratio between A and B would be 2:1.
iii. A and B are partners sharing profits and losses in the ratio of 3: 2. They admit C for 1/5th share in the profit. C acquires 1/5th of his share from A and 4/5th share from B.
iv. X, Y and Z are partners in the ratio of 3:2:1. W joins the firm as a new partner for 1/6th share in profits. Z would retain his original share.
v. A and B are equal partners. They admit C and D as partners with 1/5th and 1/6th share respectively
vi. A and B are partners sharing profits/losses in the ratio of 3: 2. C is admitted for 1/4th share. A and B decide to share equally in future.
Solution:

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Question 9.
Rakesh and Suresh profits in the ratio of 4:3. Zaheer joins and the new ratio among Rakesh, Suresh and Zaheer is 7:4:3. Find out the sacrificing ratio.
Solution:

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ts-grewal-solutions-class-12-accountancy-admission-partner-9

Question 10.
A, B and C are partners sharing profits in the ratio of 4:3:2. D admitted for 1/3rd share in future profit. What is the sacrificing ratio?
Solution:

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ts-grewal-solutions-class-12-accountancy-admission-partner-10
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Question 11.
A and B are partners sharing profits in the ratio of 3:2 . C is admitted as a partner. The new profit sharing ratio among, A B and C is 4:3:2. Find out the sacrificing ratio.
Solution:

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ts-grewal-solutions-class-12-accountancy-admission-partner-11

Question 12.
A, B, C and D are in partnership sharing profits and losses in the ratio 36:24:20:20 respectively. E joins the partnership for 20% share and A, B, C and DS in future would share profits among themselves as 3/10:4/10: 2/10:1/10. Calculate new profit- sharing ratio after Es admission.
Solution:

ts-grewal-solutions-class-12-accountancy-admission-partner-12
ts-grewal-solutions-class-12-accountancy-admission-partner-12

Question 13.
A and B are in partnership sharing profits and losses as 3:2. C is admitted for 1/4th share. Afterwards D enters for 20 paise in the rupee. Compute profit- sharing ratio of A, B, C and D after Ds admission.
Solution:

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ts-grewal-solutions-class-12-accountancy-admission-partner-13
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ts-grewal-solutions-class-12-accountancy-admission-partner-13-1

Question 14.
X and Y partners sharing profits and losses as 3:2. They admit Z into partnership. X gives 1/3rd of his share while Y gives 1/10th from his share while Y gives 1/10th from his share to Z. Calculate new profit-sharing ratio and sacrificing ratio.
Solution:

ts-grewal-solutions-class-12-accountancy-admission-partner-14
ts-grewal-solutions-class-12-accountancy-admission-partner-14

Question 15.
A, B and C are partners sharing profits in the ratio of 2:2:1. D is admitted as a new partner for 1/6th share.
C will retain his original share. Calculate the new profit-sharing ratio and sacrificing ratio.
Solution:

ts-grewal-solutions-class-12-accountancy-admission-partner-15
ts-grewal-solutions-class-12-accountancy-admission-partner-15

Question 16.
A and B are partners sharing profits and losses in the ratio of 2: 1. They take C as a partner for 1/5th share. The Goodwill Account appears in the books at its full value 15,000. C is to pay proportionate amount as premium for goodwill which he pays to A and B privately. Pass necessary entries.
Solution:

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ts-grewal-solutions-class-12-accountancy-admission-partner-16
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ts-grewal-solutions-class-12-accountancy-admission-partner-17

Question 17.
A and B are partners sharing profits and losses in the ratio of 2: 5. They admit Con the condition that in Rs.14,000 as his share of goodwill in cash to be distributed between A and B. Cs share profits or losses will be 1/4th. What will be the new profit-sharing ratio and what amount brought in by C will be received by A and B?
Solution:

Question 18.
A and B are partners in a firm sharing profits and losses in the ratio of 3: 2. They admit C into partnership for 1/5th share. C brings in Rs.30,000 as capital and Rs.10,000 as goodwill. At the time of admission of C, goodwill appears in the Balance Sheet of A and B at Rs. 3,000. The new profit-sharing ratio of the partners will be 5: 3: 2. Pass necessary entries.
Solution:

ts-grewal-solutions-class-12-accountancy-admission-partner-18
ts-grewal-solutions-class-12-accountancy-admission-partner-18
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ts-grewal-solutions-class-12-accountancy-admission-partner-18-1

Question 19.
A and B are partners in a firm sharing profits and losses in the ratio of 3: 2. A new partner C is admitted. A surrenders 1/5th of his share and B surrenders 2/5th of his share in favour of C. For the purpose of Cs admission, goodwill of the firm is valued at Rs.75,000 and C brings in his share of goodwill in cash which is retained in the firms books. Journalise the above transactions.
(Delhi 2003)
Solution:

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ts-grewal-solutions-class-12-accountancy-admission-partner-19
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Question 20.
Give Journal entries to record the following arrangements in the books of the firm:
a. B and C are partners sharing profits in the ratio of 3: 2. D is admitted paying a premium (goodwill) of Rs. 2,000 for 1/4th share of the profits, shares of B and C remain as before. No Goodwill Account appears in the books.
b. B and C are partners sharing profits in the ratio of 3: 2. D is admitted paying a premium of Rs. 2,100 for 1/4th share of profits which he acquires 1/6th from B and 1/12th from C. No Goodwill Account appears in the books.
Solution:

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ts-grewal-solutions-class-12-accountancy-admission-partner-20
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ts-grewal-solutions-class-12-accountancy-admission-partner-20-1

Question 21.
B and C are in partnership sharing profits and losses as 3: 1. They admit D into the firm,
D paying a premium of Rs.15,000 for 1/3rd share of the profits. As between themselves, B and C
agree to share the future profits and losses equally. Draft Journal entries showing appropriations of the premium money.
Solution:

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ts-grewal-solutions-class-12-accountancy-admission-partner-21
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ts-grewal-solutions-class-12-accountancy-admission-partner-21-1

Question 22.
M and J are partners in a firm sharing profits in the ratio of 3: 2. They admit R as a new partner. The new profit-sharing ratio between M, J and R will be 5: 3: 2. R brought in Rs. 25,000 for his share of premium for goodwill. Pass necessary Journal entries for the treatment of goodwill. (Delhi 2000)
Solution:

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ts-grewal-solutions-class-12-accountancy-admission-partner-22

Question 23.
A and B are in partnership sharing profits and losses in the ratio of 5: 3. C is admitted as a partner who pays Rs.40,000 as capital and the necessary amount of goodwill which is valued at Rs. 60,000 for the firm. His share of profits will be 1/5th which he takes 1/10th from A and 1/10th from B.
Give Journal entries and also calculate future profit-sharing ratio of the partners.
Solution:

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Question 24.
Anu and Bhagwan were partners in a firm sharing profits in the ratio of 3: 1. Goodwill appeared in the books at Rs.4, 40,000. Raja was admitted to the partnership. The new profit-sharing ratio among Anu, Bhagwan and Raja was 2:2:1.
Raja brought Rs.1,00,000 for his capital and necessary cash for his goodwill premium. The goodwill of the firm was valued at Rs.2,50,000.
Record necessary Journal entries in the books of the firm for the above transactions.
Solution:

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Question 25.
A and B are partners sharing profits and losses in the proportion of 7:5. They agree to admit C, their Manager, into partnership who is to get 1/6th share in the business. C brings in Rs.10,000 for his capital and Rs.3,600 for the 1/6th share of goodwill which he acquire 1/24th from A and 1/8th from B. Profits for the first year of the new partnership amount toRs.24,000. Make necessary Journal entire connection with Cs admission and apportion the profits between the partners.
Solution:

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Question 26.
X and Y are partners sharing profits in the ratio of 3:1. Z is admitted as a partner for which he pays `30,000 for goodwill in cash. X, Y and Z decided to share the future profits in equal proportion. You are required to pass a single Journal entry to give effect to the above arrangement.
Solution:

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ts-grewal-solutions-class-12-accountancy-admission-partner-26

Question 27.
X and Y are partners in a firm sharing profits in the ratio of 3:2. On 1st April, 2009, they admit Z as a new partner for 1/4th share in the profits. Z contributed the following assets towards his capital and for his share of goodwill:
Stock Rs.60,000; Debtors Rs.80,000; Land Rs.1,00,000, Plant and Machinery Rs.40,000. On the date of admission of Z, the goodwill of the firm was valued at Rs.6,00,000.
Record necessary Journal entries in the books of the firm on Zs admission.
Solution:

ts-grewal-solutions-class-12-accountancy-admission-partner-27
ts-grewal-solutions-class-12-accountancy-admission-partner-27

Question 28.
A and B are partners in a business sharing profits and losses in the ratio of 1/3rd and 2/3rd. On 1st April, 2012, their capitals are Rs.8,000 and Rs. 10,000 respectively. On that date, they admit C in partnership and give him 1/4th share in the future profits. C brings in Rs.8,000 as his capital and Rs.6,000 as goodwill. The amount of goodwill is immediately withdrawn by the old partners in cash. Draft the Journal entries and show the Capital Accounts of all the Partners. Calculate proportion in which partners would share profits and losses in future.
Solution:

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ts-grewal-solutions-class-12-accountancy-admission-partner-28
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Question 29.
A and B were partners in a firm sharing profits and losses in the ratio of 3: 2. They admitted C as new partner for 3/7th share in the profit and the new profit-sharing ratio will be 2:2:3. C brought Rs.2,00,000 as his capital and Rs.1,50,000 as premium for goodwill. Half of their share of premium was withdrawn by A and B from the firm. Calculate sacrificing ratio and pass necessary Journal entries for the above transactions in the books of the firm. (Delhi 2009)
Solution:

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Question 30.
X and Y are partners sharing profits and losses equally. They admit Z for 1/4th share by payingRs. 5,000 out of his share of Rs.9,000 of goodwill. Goodwill already appears at Rs.30,000.
Give Journal entries to record the above transactions.
Solution:

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ts-grewal-solutions-class-12-accountancy-admission-partner-30


Question 31.
A and B are partners sharing profits in the ratio of 2:1. They admit C for 1/4th share in profits. C brings in Rs.30,000 for his capital and Rs.8,000 out of his share of Rs.10,000 for goodwill. Before admission, goodwill appeared in books at Rs.18,000. Give journal entries to give effect to the above arrangement.
Solution:

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ts-grewal-solutions-class-12-accountancy-admission-partner-31

Question 32.
A and B are partners sharing profits in the ratio of 3:2. Their books show goodwill at Rs.2,000. C is admitted with 1/4th share of profits and brings in Rs.10,000 as his capital but is not able to bring in cash for his share of goodwill Rs.3,000. Draft Journal entries.
Solution:

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ts-grewal-solutions-class-12-accountancy-admission-partner-32

Question 33.
On the admission of Rao, it was agreed that the goodwill of Murty and Shah should be valued at Rs.30,000. Rao is to get 1/4th share of profits. Previously Murty and Shah shared profits in the ratio of 2. Rao cannot bring in any cash. Give Journal entries when in the books of Murty and Shah: (a) there is no Goodwill Account and (b) Goodwill appears at Rs.10,000.
Solution:

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ts-grewal-solutions-class-12-accountancy-admission-partner-33

Question 34.
Anil and Sunil are partners in a firm with fixed capitals of Rs.3,20,000 and Rs.2,40,000 respectively. They admitted Charu as a new partner for 1/4th share in the profits of the firm on 1st April 2015.Charu brought Rs.3,20,000 as her share of capital.
Calculate value of goodwill and record necessary Journal entries.
(Al 2013 C)
Solution:

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ts-grewal-solutions-class-12-accountancy-admission-partner-34

Question 35.
Bhuwan and Shivam were partners in a firm sharing profits in the ratio of 3:2. Their capitals were Rs.50,000 and Rs.75,000 respectively. They admitted Atul on 1st April, 2013 as a new partner for 1/4th share in the future profits. Atul brought Rs.75,000 as his capital. Calculate the value of goodwill of the firm and record necessary Journal entries for the above transactions on Atuls admission.
(Foreign 2014)
Solution:

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ts-grewal-solutions-class-12-accountancy-admission-partner-35

Question 36.
A and B are partners in a firm with capital of Rs.60,000 and Rs.1,20,000 respectively. They decide to admit C into the partnership for 1/4th share in the future profits. C is to bring in a sum of Rs.70,000 as his capital. Calculate amount of goodwill.
(Al 2008 C)
Solution:

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ts-grewal-solutions-class-12-accountancy-admission-partner-36

Question 37.
X and Y are partners with capital of Rs.50,000 each. They admit Z as a partner with 1/4th share in the profits of the firm. Z brings in Rs.80,000 as his share of capital. The Profit and Loss Account showed a credit balance of Rs.40,000 as on date of admission of Z.
Give necessary Journal entries to record the goodwill.
Solution:

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ts-grewal-solutions-class-12-accountancy-admission-partner-37

Question 38.
Asin and Shreyas are partners in a firm. They admit Ajay as a new partner with 1/5th share in the profits of the firm. Ajay bring Rs.5,00,000 as his share of capital. The value of the total assets of the firm was Rs.15,00,000 and outside liabilities were valued at
Rs.5,00,000 on that date. Give necessary Journal entry to record goodwill at the time of Ajays admission. Also show your workings.
(Al 2013)
Solution:

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ts-grewal-solutions-class-12-accountancy-admission-partner-38

Question 39.
Disha and Divya are partners in a firm sharing profits in the ratio of 3: 2 respectively. The fixed capital of Disha is Rs.4,80,000 and Rs.3,00,000. On 1.4.2015 they admitted Hina as a new partner for 1/5th share in future profits. Hina brought Rs.3, 00,000 as her capital. Calculate value of goodwill of the firm and record necessary Journal entries on Hinas admission.
(Delhi 2013 C)
Solution:

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ts-grewal-solutions-class-12-accountancy-admission-partner-39

Question 40.
E and F were partners in a firm sharing profits in the ratio of 3:1. They admitted G as a new partner on 1st March, 2015 for 1/3rd share. It was decided that E, F and G will share future profits equally G brought Rs.50,000 in cash and machinery worth Rs.70,000 for his share of profit as premium of goodwill
Pass necessary Journal entries in the books of the firm.
Solution:

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ts-grewal-solutions-class-12-accountancy-admission-partner-40

Question 41.
X and Y are partners in a firm sharing profits and losses in the ratio of 3: 2. They admit Z as a new partner for 1/5th share. The goodwill of the firm is valued at Rs.10,000. Goodwill already appears in the books at Rs.5,000. Z brings in 60% of his share of goodwill and Rs.40,000 as his capital in cash. The amount of goodwill brought in cash is withdrawn by the concerned partners to the extent of 30% of what is credited to them. The profits for the first year of new partnership amounted to Rs.20,000. Give necessary Journal entries to adjust goodwill and to distribute profits.
Solution:

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Question 42.
Solution:

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Question 43.
X and Y are partners in a firm sharing profits and losses in the ratio of 3:2. On 1st April, 2016, they admit Z as a new partner for 1/5th share in profits. On that date, there was a balance of Rs.1,50,000 in General Reserve and a debit balance of `20,000 in the Profit and Loss Account of the firm. Pass necessary Journal entries regarding adjustment of reserve and accumulated profit/loss.
Solution:

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ts-grewal-solutions-class-12-accountancy-admission-partner-43

Question 44.
X and Y were partners in a firm sharing profits and losses in the ratio of 2:1. Z was admitted for 1/3rd share in the profits. On the date of Zs admission, the Balance Sheet of X and Y showed General Reserve of Rs.2,50,000 and a credit balance of Rs.50,000 in Profit and Loss Account. Pass necessary Journal entries on the treatment of these items on Zs admission.
Solution:

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ts-grewal-solutions-class-12-accountancy-admission-partner-44

Question 45.
A and B is partners sharing profits and losses in the ratio of 3/4: 1/4. They agree to admit C in to business. C is to get 1/4th share of the future profits. At the time of Cs admission, there was a General Reserve of Rs.4,000 appearing in the Balance Sheet of A and B. Revaluation of assets and liabilities resulted in gain of Rs.2,000. Pass necessary Journal entries on Cs admission.
Solution:

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ts-grewal-solutions-class-12-accountancy-admission-partner-45

Question 46.
At the time of admission of a new partner, the assets and liabilities were revalued. The following revaluations were made:
a. A Provision for Doubtful Debts @10% was made on Sundry Debtors (Sundry Debtors Rs.50,000).
b. Creditors were written back by Rs.5,000.
c. Building was appreciated by 20% (Book value of Building Rs.2,00,000).
d. Unrecorded Investments were worth Rs.15,000.
e. A Reserve of Rs.2,000 were made for an Outstanding Bill for repairs.
f. Unrecorded Liability towards suppliers was Rs.3,000.
g. Value of Stock and Machinery to be reduced by 10% (Book Value of: Stock Rs. 1,00,000; Machinery Rs.2,00,000).
Pass necessary Journal entries.
Solution:

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ts-grewal-solutions-class-12-accountancy-admission-partner-46

Question 47.

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ts-grewal-solutions-class-12-accountancy-admission-partner-47-1


Solution:

ts-grewal-solutions-class-12-accountancy-admission-partner-47-2
ts-grewal-solutions-class-12-accountancy-admission-partner-47-2
ts-grewal-solutions-class-12-accountancy-admission-partner-47-3
ts-grewal-solutions-class-12-accountancy-admission-partner-47-3

Question 48.
Mukesh and Rajesh are sharing profits in the ratio of 2:1. Their capitals are Rs. 5,000 and Rs.4,000 respectively. They admit Somesh to a 1/3rd share in the profits of the firm on his bringing in Rs.1,000 for goodwill and Rs. 4,000 as capital. Somesh brings in the necessary amount.
Assuming that there are no creditors of the firm, give (a) Journal entries to record the above in the books of the firm and (b) the initial Balance Sheet of the new firm.
Solution:

ts-grewal-solutions-class-12-accountancy-admission-partner-48
ts-grewal-solutions-class-12-accountancy-admission-partner-48

Question 49.
X, Y and Z are equal partners with capitals of Rs.1,500; Rs.1,750 and Rs.2,000 respectively. They agree to admit W into equal partnership upon payment in cash of Rs.1,500 for 1/4th share of the goodwill and Rs.1,800 as his capital, both sums to remain in the business. The liabilities of the old firm amounted to Rs. 3,000 and the assets, apart from cash, consist of Motors Rs. 1,200, Furniture Rs.400, Stock Rs.2,650 and Debtors 3,780. The Motors and Furniture were revalued at Rs.950 and Rs.380 respectively.
Draft Journal entries to give effect to the above arrangement and also show Balance Sheet of the new firm.
Solution:

ts-grewal-solutions-class-12-accountancy-admission-partner-49
ts-grewal-solutions-class-12-accountancy-admission-partner-49
ts-grewal-solutions-class-12-accountancy-admission-partner-49-1
ts-grewal-solutions-class-12-accountancy-admission-partner-49-1

Question 50.

ts-grewal-solutions-class-12-accountancy-admission-partner-50-1
ts-grewal-solutions-class-12-accountancy-admission-partner-50-1


Solution:

ts-grewal-solutions-class-12-accountancy-admission-partner-50-2
ts-grewal-solutions-class-12-accountancy-admission-partner-50-2
ts-grewal-solutions-class-12-accountancy-admission-partner-50-3
ts-grewal-solutions-class-12-accountancy-admission-partner-50-3
ts-grewal-solutions-class-12-accountancy-admission-partner-50-4
ts-grewal-solutions-class-12-accountancy-admission-partner-50-4

Question 51.

ts-grewal-solutions-class-12-accountancy-admission-partner-51-1
ts-grewal-solutions-class-12-accountancy-admission-partner-51-1


Solution:

ts-grewal-solutions-class-12-accountancy-admission-partner-51-2
ts-grewal-solutions-class-12-accountancy-admission-partner-51-2
ts-grewal-solutions-class-12-accountancy-admission-partner-51-3
ts-grewal-solutions-class-12-accountancy-admission-partner-51-3
ts-grewal-solutions-class-12-accountancy-admission-partner-51-4
ts-grewal-solutions-class-12-accountancy-admission-partner-51-4

Question 52.

ts-grewal-solutions-class-12-accountancy-admission-partner-52-1
ts-grewal-solutions-class-12-accountancy-admission-partner-52-1


Solution:

ts-grewal-solutions-class-12-accountancy-admission-partner-52-2
ts-grewal-solutions-class-12-accountancy-admission-partner-52-2
ts-grewal-solutions-class-12-accountancy-admission-partner-52-3
ts-grewal-solutions-class-12-accountancy-admission-partner-52-3
ts-grewal-solutions-class-12-accountancy-admission-partner-52-4
ts-grewal-solutions-class-12-accountancy-admission-partner-52-4
ts-grewal-solutions-class-12-accountancy-admission-partner-52-5
ts-grewal-solutions-class-12-accountancy-admission-partner-52-5
ts-grewal-solutions-class-12-accountancy-admission-partner-52-6
ts-grewal-solutions-class-12-accountancy-admission-partner-52-6
ts-grewal-solutions-class-12-accountancy-admission-partner-52-7
ts-grewal-solutions-class-12-accountancy-admission-partner-52-7
ts-grewal-solutions-class-12-accountancy-admission-partner-52-8
ts-grewal-solutions-class-12-accountancy-admission-partner-52-8

Question 53.

ts-grewal-solutions-class-12-accountancy-admission-partner-53-1
ts-grewal-solutions-class-12-accountancy-admission-partner-53-1


Solution:

ts-grewal-solutions-class-12-accountancy-admission-partner-53-2
ts-grewal-solutions-class-12-accountancy-admission-partner-53-2
ts-grewal-solutions-class-12-accountancy-admission-partner-53-3
ts-grewal-solutions-class-12-accountancy-admission-partner-53-3
ts-grewal-solutions-class-12-accountancy-admission-partner-53-4
ts-grewal-solutions-class-12-accountancy-admission-partner-53-4

Question 54.

ts-grewal-solutions-class-12-accountancy-admission-partner-54-1
ts-grewal-solutions-class-12-accountancy-admission-partner-54-1


Solution:

ts-grewal-solutions-class-12-accountancy-admission-partner-54-2
ts-grewal-solutions-class-12-accountancy-admission-partner-54-2
ts-grewal-solutions-class-12-accountancy-admission-partner-54-3
ts-grewal-solutions-class-12-accountancy-admission-partner-54-3

Question 55.

ts-grewal-solutions-class-12-accountancy-admission-partner-55-1
ts-grewal-solutions-class-12-accountancy-admission-partner-55-1


Solution:

ts-grewal-solutions-class-12-accountancy-admission-partner-55-2
ts-grewal-solutions-class-12-accountancy-admission-partner-55-2
ts-grewal-solutions-class-12-accountancy-admission-partner-55-3
ts-grewal-solutions-class-12-accountancy-admission-partner-55-3

Question 56.

ts-grewal-solutions-class-12-accountancy-admission-partner-56-1
ts-grewal-solutions-class-12-accountancy-admission-partner-56-1


Solution:

ts-grewal-solutions-class-12-accountancy-admission-partner-56-2
ts-grewal-solutions-class-12-accountancy-admission-partner-56-2
ts-grewal-solutions-class-12-accountancy-admission-partner-56-3
ts-grewal-solutions-class-12-accountancy-admission-partner-56-3

Question 57.

ts-grewal-solutions-class-12-accountancy-admission-partner-57-1
ts-grewal-solutions-class-12-accountancy-admission-partner-57-1


Solution:

ts-grewal-solutions-class-12-accountancy-admission-partner-57-2
ts-grewal-solutions-class-12-accountancy-admission-partner-57-2
ts-grewal-solutions-class-12-accountancy-admission-partner-57-3
ts-grewal-solutions-class-12-accountancy-admission-partner-57-3
ts-grewal-solutions-class-12-accountancy-admission-partner-57-4
ts-grewal-solutions-class-12-accountancy-admission-partner-57-4

Question 58.

ts-grewal-solutions-class-12-accountancy-admission-partner-58-1
ts-grewal-solutions-class-12-accountancy-admission-partner-58-1


Solution:

ts-grewal-solutions-class-12-accountancy-admission-partner-58-2
ts-grewal-solutions-class-12-accountancy-admission-partner-58-2
ts-grewal-solutions-class-12-accountancy-admission-partner-58-3
ts-grewal-solutions-class-12-accountancy-admission-partner-58-3

Question 59.

ts-grewal-solutions-class-12-accountancy-admission-partner-59-1
ts-grewal-solutions-class-12-accountancy-admission-partner-59-1


Solution:

ts-grewal-solutions-class-12-accountancy-admission-partner-59-2
ts-grewal-solutions-class-12-accountancy-admission-partner-59-2
ts-grewal-solutions-class-12-accountancy-admission-partner-59-3
ts-grewal-solutions-class-12-accountancy-admission-partner-59-3
ts-grewal-solutions-class-12-accountancy-admission-partner-59-4
ts-grewal-solutions-class-12-accountancy-admission-partner-59-4

Question 60.

ts-grewal-solutions-class-12-accountancy-admission-partner-60-1
ts-grewal-solutions-class-12-accountancy-admission-partner-60-1


Solution:

ts-grewal-solutions-class-12-accountancy-admission-partner-60-2
ts-grewal-solutions-class-12-accountancy-admission-partner-60-2
ts-grewal-solutions-class-12-accountancy-admission-partner-60-3
ts-grewal-solutions-class-12-accountancy-admission-partner-60-3
ts-grewal-solutions-class-12-accountancy-admission-partner-60-4
ts-grewal-solutions-class-12-accountancy-admission-partner-60-4

Question 61.

ts-grewal-solutions-class-12-accountancy-admission-partner-61-1
ts-grewal-solutions-class-12-accountancy-admission-partner-61-1


Solution:

ts-grewal-solutions-class-12-accountancy-admission-partner-61-2
ts-grewal-solutions-class-12-accountancy-admission-partner-61-2
ts-grewal-solutions-class-12-accountancy-admission-partner-61-3
ts-grewal-solutions-class-12-accountancy-admission-partner-61-3
ts-grewal-solutions-class-12-accountancy-admission-partner-61-4
ts-grewal-solutions-class-12-accountancy-admission-partner-61-4

Question 62.

ts-grewal-solutions-class-12-accountancy-admission-partner-62-1
ts-grewal-solutions-class-12-accountancy-admission-partner-62-1


Solution:

ts-grewal-solutions-class-12-accountancy-admission-partner-62-2
ts-grewal-solutions-class-12-accountancy-admission-partner-62-2
ts-grewal-solutions-class-12-accountancy-admission-partner-62-3
ts-grewal-solutions-class-12-accountancy-admission-partner-62-3

Question 63.

ts-grewal-solutions-class-12-accountancy-admission-partner-63-1
ts-grewal-solutions-class-12-accountancy-admission-partner-63-1


Solution:

ts-grewal-solutions-class-12-accountancy-admission-partner-63-2
ts-grewal-solutions-class-12-accountancy-admission-partner-63-2
ts-grewal-solutions-class-12-accountancy-admission-partner-63-3
ts-grewal-solutions-class-12-accountancy-admission-partner-63-3
ts-grewal-solutions-class-12-accountancy-admission-partner-63-4
ts-grewal-solutions-class-12-accountancy-admission-partner-63-4
ts-grewal-solutions-class-12-accountancy-admission-partner-63-5
ts-grewal-solutions-class-12-accountancy-admission-partner-63-5

Question 64.

ts-grewal-solutions-class-12-accountancy-admission-partner-64-1
ts-grewal-solutions-class-12-accountancy-admission-partner-64-1


Solution:

ts-grewal-solutions-class-12-accountancy-admission-partner-64-2
ts-grewal-solutions-class-12-accountancy-admission-partner-64-2
ts-grewal-solutions-class-12-accountancy-admission-partner-64-3
ts-grewal-solutions-class-12-accountancy-admission-partner-64-3

Question 65.

ts-grewal-solutions-class-12-accountancy-admission-partner-65-1
ts-grewal-solutions-class-12-accountancy-admission-partner-65-1


Solution:

ts-grewal-solutions-class-12-accountancy-admission-partner-65-2
ts-grewal-solutions-class-12-accountancy-admission-partner-65-2
ts-grewal-solutions-class-12-accountancy-admission-partner-65-3
ts-grewal-solutions-class-12-accountancy-admission-partner-65-3

Question 66.

ts-grewal-solutions-class-12-accountancy-admission-partner-66-1
ts-grewal-solutions-class-12-accountancy-admission-partner-66-1


Solution:

ts-grewal-solutions-class-12-accountancy-admission-partner-66-2
ts-grewal-solutions-class-12-accountancy-admission-partner-66-2
ts-grewal-solutions-class-12-accountancy-admission-partner-66-3
ts-grewal-solutions-class-12-accountancy-admission-partner-66-3

Question 67.

ts-grewal-solutions-class-12-accountancy-admission-partner-67-1
ts-grewal-solutions-class-12-accountancy-admission-partner-67-1


Solution:

ts-grewal-solutions-class-12-accountancy-admission-partner-67-2
ts-grewal-solutions-class-12-accountancy-admission-partner-67-2
ts-grewal-solutions-class-12-accountancy-admission-partner-67-3
ts-grewal-solutions-class-12-accountancy-admission-partner-67-3
ts-grewal-solutions-class-12-accountancy-admission-partner-67-4
ts-grewal-solutions-class-12-accountancy-admission-partner-67-4

Question 68.

ts-grewal-solutions-class-12-accountancy-admission-partner-68-1
ts-grewal-solutions-class-12-accountancy-admission-partner-68-1


Solution:

ts-grewal-solutions-class-12-accountancy-admission-partner-68-2
ts-grewal-solutions-class-12-accountancy-admission-partner-68-2
ts-grewal-solutions-class-12-accountancy-admission-partner-68-3
ts-grewal-solutions-class-12-accountancy-admission-partner-68-3

Question 69.

ts-grewal-solutions-class-12-accountancy-admission-partner-69-1
ts-grewal-solutions-class-12-accountancy-admission-partner-69-1


Solution:

ts-grewal-solutions-class-12-accountancy-admission-partner-69-2
ts-grewal-solutions-class-12-accountancy-admission-partner-69-2
ts-grewal-solutions-class-12-accountancy-admission-partner-69-3
ts-grewal-solutions-class-12-accountancy-admission-partner-69-3

Question 70.

ts-grewal-solutions-class-12-accountancy-admission-partner-70-1
ts-grewal-solutions-class-12-accountancy-admission-partner-70-1


Solution:

ts-grewal-solutions-class-12-accountancy-admission-partner-70-2
ts-grewal-solutions-class-12-accountancy-admission-partner-70-2
ts-grewal-solutions-class-12-accountancy-admission-partner-70-3
ts-grewal-solutions-class-12-accountancy-admission-partner-70-3
ts-grewal-solutions-class-12-accountancy-admission-partner-70-4
ts-grewal-solutions-class-12-accountancy-admission-partner-70-4

Question 71.

ts-grewal-solutions-class-12-accountancy-admission-partner-71-1
ts-grewal-solutions-class-12-accountancy-admission-partner-71-1


Solution:

ts-grewal-solutions-class-12-accountancy-admission-partner-71-2
ts-grewal-solutions-class-12-accountancy-admission-partner-71-2
ts-grewal-solutions-class-12-accountancy-admission-partner-71-3
ts-grewal-solutions-class-12-accountancy-admission-partner-71-3
ts-grewal-solutions-class-12-accountancy-admission-partner-71-4
ts-grewal-solutions-class-12-accountancy-admission-partner-71-4

Question 72.

ts-grewal-solutions-class-12-accountancy-admission-partner-72-1
ts-grewal-solutions-class-12-accountancy-admission-partner-72-1


Solution:

ts-grewal-solutions-class-12-accountancy-admission-partner-72-2
ts-grewal-solutions-class-12-accountancy-admission-partner-72-2
ts-grewal-solutions-class-12-accountancy-admission-partner-72-3
ts-grewal-solutions-class-12-accountancy-admission-partner-72-3

Question 73.

ts-grewal-solutions-class-12-accountancy-admission-partner-73-1
ts-grewal-solutions-class-12-accountancy-admission-partner-73-1


Solution:

ts-grewal-solutions-class-12-accountancy-admission-partner-73-2
ts-grewal-solutions-class-12-accountancy-admission-partner-73-2
ts-grewal-solutions-class-12-accountancy-admission-partner-73-3
ts-grewal-solutions-class-12-accountancy-admission-partner-73-3

Question 74.

ts-grewal-solutions-class-12-accountancy-admission-partner-74-1
ts-grewal-solutions-class-12-accountancy-admission-partner-74-1


Solution:

ts-grewal-solutions-class-12-accountancy-admission-partner-74-2
ts-grewal-solutions-class-12-accountancy-admission-partner-74-2
ts-grewal-solutions-class-12-accountancy-admission-partner-74-3
ts-grewal-solutions-class-12-accountancy-admission-partner-74-3
ts-grewal-solutions-class-12-accountancy-admission-partner-74-4
ts-grewal-solutions-class-12-accountancy-admission-partner-74-4
ts-grewal-solutions-class-12-accountancy-admission-partner-74-5
ts-grewal-solutions-class-12-accountancy-admission-partner-74-5
ts-grewal-solutions-class-12-accountancy-admission-partner-74-6
ts-grewal-solutions-class-12-accountancy-admission-partner-74-6

Question 75.

ts-grewal-solutions-class-12-accountancy-admission-partner-75-1
ts-grewal-solutions-class-12-accountancy-admission-partner-75-1


Solution:

ts-grewal-solutions-class-12-accountancy-admission-partner-75-2
ts-grewal-solutions-class-12-accountancy-admission-partner-75-2
ts-grewal-solutions-class-12-accountancy-admission-partner-75-3
ts-grewal-solutions-class-12-accountancy-admission-partner-75-3
ts-grewal-solutions-class-12-accountancy-admission-partner-75-4
ts-grewal-solutions-class-12-accountancy-admission-partner-75-4

Question 76.
A and B are in partnership sharing profits and losses in the proportion of 2/3rd and 1/3rd respectively. Their at 31st March, 2016 was: Cash Rs. 1,000; Sundry DebtorsRs.15,000; Stock Rs.22,000; Plant and Rs.4,000; Sundry Creditors Rs.2,000; Bank Overdraft Rs.15,000; As Capital Rs.15,000; Bs Capital Rs.10,000
On 1st April 2016, they admitted C into partnership on the following terms:
a. C to purchase one-quarter of the goodwill for Rs.3,000 and provide Rs.10,000 as capital. C brings in necessary cash for goodwill and capital.
b. Profit and losses are to be shared in the proportion of one-half to A, one-quarter to B and one quarter to C.
c. Plant and Machinery is to be reduced by 10% and Rs.500 are to be provided for estimated Bad Debts. Stock is to be taken at a valuation of Rs.24,940.
d. By bringing or withdrawing cash the capitals of A and B are to be made proportionate to that of C on their profit-sharing basis.
Prepare necessary Ledger Accounts in the books of the firm relating to the above arrangement and submit Balance Sheet of the new firm.
Solution:

ts-grewal-solutions-class-12-accountancy-admission-partner-76
ts-grewal-solutions-class-12-accountancy-admission-partner-76
ts-grewal-solutions-class-12-accountancy-admission-partner-76-1
ts-grewal-solutions-class-12-accountancy-admission-partner-76-1
ts-grewal-solutions-class-12-accountancy-admission-partner-76-2
ts-grewal-solutions-class-12-accountancy-admission-partner-76-2

Question 77.

ts-grewal-solutions-class-12-accountancy-admission-partner-77-1
ts-grewal-solutions-class-12-accountancy-admission-partner-77-1


Solution:

ts-grewal-solutions-class-12-accountancy-admission-partner-77-2
ts-grewal-solutions-class-12-accountancy-admission-partner-77-2
ts-grewal-solutions-class-12-accountancy-admission-partner-77-3
ts-grewal-solutions-class-12-accountancy-admission-partner-77-3
ts-grewal-solutions-class-12-accountancy-admission-partner-77-4
ts-grewal-solutions-class-12-accountancy-admission-partner-77-4

Question 78.

ts-grewal-solutions-class-12-accountancy-admission-partner-78-1
ts-grewal-solutions-class-12-accountancy-admission-partner-78-1


Solution:

ts-grewal-solutions-class-12-accountancy-admission-partner-78-2
ts-grewal-solutions-class-12-accountancy-admission-partner-78-2

Question 79.

ts-grewal-solutions-class-12-accountancy-admission-partner-79-1
ts-grewal-solutions-class-12-accountancy-admission-partner-79-1


Solution:

ts-grewal-solutions-class-12-accountancy-admission-partner-79-2
ts-grewal-solutions-class-12-accountancy-admission-partner-79-2
ts-grewal-solutions-class-12-accountancy-admission-partner-79-3
ts-grewal-solutions-class-12-accountancy-admission-partner-79-3

Question 80.

ts-grewal-solutions-class-12-accountancy-admission-partner-80-1
ts-grewal-solutions-class-12-accountancy-admission-partner-80-1


Solution:

ts-grewal-solutions-class-12-accountancy-admission-partner-80-2
ts-grewal-solutions-class-12-accountancy-admission-partner-80-2
ts-grewal-solutions-class-12-accountancy-admission-partner-80-3
ts-grewal-solutions-class-12-accountancy-admission-partner-80-3
ts-grewal-solutions-class-12-accountancy-admission-partner-80-4
ts-grewal-solutions-class-12-accountancy-admission-partner-80-4

Question 81.

ts-grewal-solutions-class-12-accountancy-admission-partner-81-1
ts-grewal-solutions-class-12-accountancy-admission-partner-81-1


Solution:

ts-grewal-solutions-class-12-accountancy-admission-partner-81-2
ts-grewal-solutions-class-12-accountancy-admission-partner-81-2
ts-grewal-solutions-class-12-accountancy-admission-partner-81-3
ts-grewal-solutions-class-12-accountancy-admission-partner-81-3

Question 82.

ts-grewal-solutions-class-12-accountancy-admission-partner-82-1
ts-grewal-solutions-class-12-accountancy-admission-partner-82-1


Solution:

ts-grewal-solutions-class-12-accountancy-admission-partner-82-2
ts-grewal-solutions-class-12-accountancy-admission-partner-82-2
ts-grewal-solutions-class-12-accountancy-admission-partner-82-3
ts-grewal-solutions-class-12-accountancy-admission-partner-82-3
ts-grewal-solutions-class-12-accountancy-admission-partner-82-4
ts-grewal-solutions-class-12-accountancy-admission-partner-82-4

Question 83.

ts-grewal-solutions-class-12-accountancy-admission-partner-83-1
ts-grewal-solutions-class-12-accountancy-admission-partner-83-1


Solution:

ts-grewal-solutions-class-12-accountancy-admission-partner-83-2
ts-grewal-solutions-class-12-accountancy-admission-partner-83-2
ts-grewal-solutions-class-12-accountancy-admission-partner-83-3
ts-grewal-solutions-class-12-accountancy-admission-partner-83-3
ts-grewal-solutions-class-12-accountancy-admission-partner-83-4
ts-grewal-solutions-class-12-accountancy-admission-partner-83-4

Question 84.

ts-grewal-solutions-class-12-accountancy-admission-partner-84-1
ts-grewal-solutions-class-12-accountancy-admission-partner-84-1


Solution:

ts-grewal-solutions-class-12-accountancy-admission-partner-84-2
ts-grewal-solutions-class-12-accountancy-admission-partner-84-2
ts-grewal-solutions-class-12-accountancy-admission-partner-84-3
ts-grewal-solutions-class-12-accountancy-admission-partner-84-3

Question 85.

ts-grewal-solutions-class-12-accountancy-admission-partner-85-1
ts-grewal-solutions-class-12-accountancy-admission-partner-85-1


Solution:

ts-grewal-solutions-class-12-accountancy-admission-partner-85-2
ts-grewal-solutions-class-12-accountancy-admission-partner-85-2
ts-grewal-solutions-class-12-accountancy-admission-partner-85-3
ts-grewal-solutions-class-12-accountancy-admission-partner-85-3
ts-grewal-solutions-class-12-accountancy-admission-partner-85-4
ts-grewal-solutions-class-12-accountancy-admission-partner-85-4

Question 86.

ts-grewal-solutions-class-12-accountancy-admission-partner-86-1
ts-grewal-solutions-class-12-accountancy-admission-partner-86-1


Solution:

ts-grewal-solutions-class-12-accountancy-admission-partner-86-2
ts-grewal-solutions-class-12-accountancy-admission-partner-86-2
ts-grewal-solutions-class-12-accountancy-admission-partner-86-3
ts-grewal-solutions-class-12-accountancy-admission-partner-86-3

Question 87.

ts-grewal-solutions-class-12-accountancy-admission-partner-87-1
ts-grewal-solutions-class-12-accountancy-admission-partner-87-1


Solution:

ts-grewal-solutions-class-12-accountancy-admission-partner-87-2
ts-grewal-solutions-class-12-accountancy-admission-partner-87-2
ts-grewal-solutions-class-12-accountancy-admission-partner-87-3
ts-grewal-solutions-class-12-accountancy-admission-partner-87-3

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